David A. LoTempio

Mr. LoTempio is a Partner in the Firm.  He focuses his practice on the representation of individuals and small to medium-sized entities (public and private) in commercial transactions, including, but not limited to, mergers, acquisitions, formation and reorganization, construction and permanent financing, private lending, public offerings, low-income housing, market rate housing, mixed used developments, commercial leasing and tax planning.  He also advises clients on estate and succession planning, including U.S.-Canadian estate planning issues. 

Mr. LoTempio’s 37 years of experience in the finance area is extensive and diverse. His clients include local and national companies engaged in a wide variety of businesses, including, but not limited to, manufacturing, construction, retail sales, real estate development and operation, and direct marketing. He has also represented the Buffalo Municipal Housing Authority and various not-for-profit entities in connection with the redevelopment of numerous low income and market rate housing projects which have been financed through a combination of Federal and State public financing programs (including the HOPE VI Program, Section 8 and Tax Credits), private financing and a bond offering.  

Mr. LoTempio graduated summa cum laude in 1981 with a Bachelor of Science degree from the State University of New York at Buffalo School of Management, and graduated cum laude in 1984 with a Juris Doctor degree from the State University of New York at Buffalo School of Law. Mr. LoTempio is admitted to practice law in New York and has been a Certified Public Accountant in the State of Florida since 1984.  Mr. LoTempio is a member of the Erie County Bar Association and the Florida Institute of Certified Public Accountants.